【作者】 林浩滨；

【导师】 萧松华；

【作者基本信息】 暨南大学 ， 金融学， 2004， 硕士

【摘要】 自亚洲金融危机发生后，商业银行信息披露开始受到了各国的关注，良好的信息披露制度是各参与主体行为博弈的结果，它是监管的有效补充，有利于维持银行业和整个社会的稳定。在巴塞尔委员会和理论界的推动下，加强银行信息披露制度的建设与完善已成为国际上的共识，各国在信息披露制度建设上都取得了一定的成绩，与之相比，我国的商业银行信息披露制度目前相当不完善，披露不规范、标准不统一、监督保障机制不健全等，使得我国商业银行信息披露状况不容乐观。在当前我国金融业即将融入世界，银行业竞争将十分激烈的情况下，建立一个具有标准统一且与国际惯例接轨的披露规范、充实的信息披露内容、完善的监督保障机制、先进的披露方法、能充分发挥市场约束作用的信息披露制度已是大势所趋，然而由于我国银行产权结构不清，委托人虚置、法规落后、市场失灵等原因使得这样的信息披露制度目前无法发挥应有的作用，甚至阻碍银行业的发展，从而违背信息披露建设的目的。而这些因素都不是短期内就可纠正过来的，因此，要直接建立这样一个高要求高水准的披露制度，目前不具有可行性，这决定了我国必须逐步推进商业银行信息披露制度，采取合适的策略分阶段、分层次推进，有重点有针对性的发展信息披露制度，不能一蹴而就。更多还原

【Abstract】 Since the Asian Financial Crisis, much more attention has been paid on the information disclosure of commercial banks by many countries in the world. Coming from the behavior game result of all participants, a good information disclosure mechanism is an effective complementary to the banking supervision system, as well as an advantage for stability of the banking industry, even the whole society. The importance to strengthen the construction and consummation of commercial banks’ information disclosure system has been widely recognized by most countries in the world with the promotion of the Basel Committee and the theoretical circle. Compared with the progress in the construction of information disclosure system in many other countries, the information disclosure system for commercial banks in China is not perfect yet, and there are still many problems such as the under-normalization of information disclosure, disunity in standards, imperfect supervision and protection mechanism and so on, so that we should not be too optimistic about the information disclosure status of commercial banks in China.With the forthcoming integration with international financial industry of China financial industry and more severe competition in banking industry, it has become an inevitable tendency to establish an information disclosure system with uniform standards consistent with international convention for information disclosure, substantial information disclosure content, perfect supervision and protection mechanism, and advanced disclosure methods in order to make full use of the market restrain. However, it is very difficult for such an information disclosure system to give full play in China because of the unclear governance structure in the commercial banks, unambiguousness of the principal, backwardness of laws and regulations, market defect and so on, which even have negative impact on the development of the banking industry so as to violate the purpose of the construction of information disclosure system. Since it will take long period to improve such a status, it is impossible to establish such an information disclosure system with high demands and standards directly, which determines that the information disclosure system for commercial banks in China should be promoted gradually with an appropriate stage-by-stage and level-by-level strategy, developed with certain emphasis and purposes but not as fast as possible.更多还原